FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

Albert D. Spalding Jr., Gretchen R. Lawrie, A Critical Examination of the AICPA's New "Conceptual Framework" Ethics Protocol, Journal of Business Ethics, Vol. 155, No. 4, Special Issue Dedicated to ...

It also aims to strengthen IMF engagement with SSA policy makers by providing a conceptual policy framework, encompassing both horizontal and sectoral policies, on how to leverage digitalization to ...